Beat butter and sugar until light and fluffy, approximately 3 minutes.

Combine flour, baking powder, and salt in a medium-sized bowl and set aside.

When the butter and sugar mixture is fluffy, scrape down the sides. Add the eggs, one at a time, beating on medium speed until well incorporated before you add the next one.

Add anise extract and beat to combine.

Add the flour mixture and mix on low until just combined. Do not overmix.

Cover the bowl and chill in the refrigerator for 30 minutes.

Preheat oven to 350°

Line baking sheets with parchment paper or silicone liners.

Scoop 1 tablespoon of chilled dough and roll it into a ball. I use my 1 tablespoon cookie scoop and then roll it. You will get higher domes on your cookies if you roll the dough into balls with your hands; flour your hands to prevent sticking.

Place on prepared baking sheets, leaving 1 1/2 inches between each ball of dough.

Bake for 10 minutes. Cookies will be slightly brown on the bottom, but the tops will remain light.

Let cookies cool for 5 minutes on the cookie sheet before transferring to a wire rack to finish cooling.

Prepare icing by combining sifted powdered sugar, cream, or milk, and anise extract in a small bowl. Whisk until combined and no sugar lumps remain.

Dip the top of each cookie into the icing/glaze and return to the wire rack. while the icing is still wet, sprinkle nonpareils over top. I could dip 5-6 cookies at a time before the icing began to harden.

Allow cookies to dry fully for at least one hour before storing them in an airtight container at room temperature.